Treasury Regulations (26 C.F.R.)
26 CFR § 301.6405-1
Reports of refunds and credits.
Official textecfr.govlast amended
Section 6405 requires that a report be made to the Joint Committee on Taxation of proposed refunds or credits in excess of $100,000 of any income tax (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss for the taxable year in which the disaster occurred, may be made prior to the submission of such report to the Joint Committee on Taxation.
[T.D. 7577, 43 FR 59376, Dec. 20, 1978]
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In this part (40 sections)
- 301.6363-1 · State agreements.
- 301.6363-2 · Withdrawal from State agreements.
- 301.6363-3 · Transition years.
- 301.6363-4 · Judicial review.
- 301.6365-1 · Definitions.
- 301.6365-2 · Commencement and cessation of applicability of subchapter…
- 301.6401-1 · Amounts treated as overpayments.
- 301.6402-1 · Authority to make credits or refunds.
- 301.6402-2 · Claims for credit or refund.
- 301.6402-3 · Special rules applicable to income tax.
- 301.6402-4 · Payments in excess of amounts shown on return.
- 301.6402-5 · Offset of past-due support against overpayment.
- 301.6402-6 · Offset of past-due, legally enforceable debt against…
- 301.6402-7 · Claims for refund and applications for tentative carryback…
- 301.6403-1 · Overpayment of installment.
- 301.6404-0 · Table of contents.
- 301.6404-1 · Abatements.
- 301.6404-2 · Abatement of interest.
- 301.6404-3 · Abatement of penalty or addition to tax attributable to…
- 301.6404-4 · Suspension of interest and certain penalties when the…
- 301.6405-1 · Reports of refunds and credits.
- 301.6407-1 · Date of allowance of refund or credit.
- 301.6411-1 · Tentative carryback adjustments.
- 301.6413-1 · Special rules applicable to certain employment taxes.
- 301.6414-1 · Income tax withheld.
- 301.6425-1 · Adjustment of overpayment of estimated income tax by…
- 301.6501(a)-1 · (a)-1 Period of limitations upon assessment and…
- 301.6501(b)-1 · (b)-1 Time return deemed filed for purposes of…
- 301.6501(c)-1 · (c)-1 Exceptions to general period of limitations on…
- 301.6501(d)-1 · (d)-1 Request for prompt assessment.
- 301.6501(e)-1 · (e)-1 Omission from return.
- 301.6501(f)-1 · (f)-1 Personal holding company tax.
- 301.6501(g)-1 · (g)-1 Certain income tax returns of corporations.
- 301.6501(h)-1 · (h)-1 Net operating loss or capital loss carrybacks.
- 301.6501(i)-1 · (i)-1 Foreign tax carrybacks; taxable years beginning…
- 301.6501(j)-1 · (j)-1 Investment credit carryback; taxable years ending…
- 301.6501(m)-1 · (m)-1 Tentative carryback adjustment assessment period.
- 301.6501(n)-1 · (n)-1 Special rules for chapter 42 and similar taxes.
- 301.6501(n)-2 · (n)-2 Certain contributions to section 501(c)(3)…
- 301.6501(n)-3 · (n)-3 Certain set-asides described in section…